2022-04-05-accounts

Objectiv	es and	Ac	tiv	itie	s	s
					SORP reference
Summary	ofthe purposes			of	Para1.17		To pay or apply			the	annual		income ofthe
the charity as set out		in	its				Trust	as and	when received				or at such
governing	document						other	times (within 21				years	of receiving the
							same) as the		trustees			shall	determine		to or
							upon	such trusts		established			for the
							charitable purposes				only as		the trustees
							shall	in their	controlled			discretion		from	time
							to time determine.
Summary activities	ofthe main in relation to those				Para 1.18	1 17and	The year	charity has made ofr88,750.				donations		during	the
purposes	for the public
benefit, in particular,		the
activities,	projects or
services identified in		the
accounts.
Statement	confirming				Para	1 18	The trustees		have had			regard to		the
whether the trustees		have					guidance issued			by	the Charity
had regard to the guidance							Commissioners			on public benefit.
issued by	the Charity
Commission on public
benefit
dditional	information		(optional)
ou ma choose to include				further statements			where	relevant	about:
					SORP reference
					Para	1.38
Policy on	grant making
					Para	1 38
Policy on	social investment
including	program related
investment
					Para	1.38
Contribution made by
volunteers

Achieve	ments and Per	formance
		SORP reference
			The charity has made grants	during	the
			year of288,750.This is an increase		of
			f88,750 on the comparative	year.
Summary ofthe main achievements ofthe charity,		Para 1.20
identifying	the difference the
charity's	work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.

Achievements against	Para	1 41
objectives set
Performance offundraising
activities against objectives	Para	1 41
set
Investment performance	Para	1.41
against objectives
Other

inancial Review	inancial Review
Review ofthe charity's			Para	1 21	The charity incurred		a surplus	this year of
financial position at	the end				F114,402 due to investment			gains and the
ofthe period					excess of donations		paid over		income
					received.
Statement explaining	the		Para	1.22	At the discretion	ofthe trustees,			subject to
policy for holding reserves					any restrictions	ofthe governing			trust deed.
statin wh the are	held
Amount of reserves	held		Para	1.22	The charity has	total funds off2.46m at the
					ear end.
Reasons for holding	zero		Para	1.22	N/A
reserves
Details of fund materially		in	Para	1.24	N/A
deficit
Explanation of any			Para	1 23	None
uncertainties about	the
charity continuing as a going
concern

The charity's principal
sources offunds (including	Para	1.47
any fundraising)
Investment policy and
objectives including any	Para	1 46
social investment policy
adopted
A description ofthe principal	Para	1 46
risks facing the charity
Other

tructure, Governance	and Man	agement
Description of charity's
trusts.
Type of governing document	Para 1.25	Trust deed
How is the charity	Para 1.25	Unincorporated	entity
constituted?
Trustee selection methods	Para 1.25	At the discretion	ofthe serving trustees
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

Policies and	procedures
adopted for the induction		Para	1 51
and training	oftrustees
The charity's	organisational
structure and any wider		Para	1 51
network with	which the
charity works
Relationship	with any related	Para	1.51
parties
Other

Charit	name			D.C. Moncrieff Chantable	D.C. Moncrieff Chantable	Trust
Other name the charit			uses
Re istered charit		number		203919
Charity's	principal	address		8 Quinnell	Way
				Lowestoft
				Suffolk
				NR32 4WL

mes	ofthe charity tr	ustees who manage	the charity
	Trustee name	Office (if any)	Dates acted ifnot for whole ear	Name of person (or body) entitled to appoint trustee (ifany)
1	M.F.G. Dunne	Chairman
2	M.l. Willis
3	B.Routledge
4	Mrs L. Friston
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

unds held as cust	odi
Description ofthe assets
held in this capacity
Name and objects ofthe
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charity's objects
Details of arrangements	for
safe custody and
segregation of such assets
from the charity's own
assets

Names and add	resses ofadvise	rs (Optional in	formation)
Type of	Name	Address
adviser
Independent	Cunninghams	61 Alexandra	Road, Lowestoft,		Suffolk. NR32 1PL
Examiner
Name ofchief	executive or names ofsenior staff members			(Optional		information)

					0Z
					8 L'		Restricted
						Unrestricted	income	Endowment	Total this	Total last
						funds	funds	funds	year	year
							E	E		E
Fixed assets						F01	F02	F03	F04	F05
Intangible		assets		(Note 15)	801
Tangible	assets			(Note 14)	802
Heritage	assets			(Note 16)	803
Investments				(Note 17)	804			2,386,527	2,386,527	2,240,996
				Total fixed assets	805			2,386,527	2,386,527	2,240,996
Current	assets
Stocks				(Note 18)	805
Debtors				(Note 19)	807	7,000			7,000	8,611
Investments				(Note 17.4)	808
Cash at bank and			in	hand (Note 24)	809	77,900		5,543	72,357	103,257
			Total current assets		810	84,900		5,543	79,357	111,868
Creditors:		amounts		falling due within
one year		(Note 20)			811	1,496			1,496	2,878
	Net current			assetsl(liabilities)	812	83,404		5,543	77,861	108,990
Total	assets less current liabilities				813	83,404		2,380,984	2,464,388	2,349,986
Creditors:		amounts		falling due after
one year			(Note 20)		814
Provisions		for liabilities			815
Total net	assets or liabilities				e15	83,404		2,380,984	2,464,388	2,349,986
Funds	ofthe Charity
Endowment		funds	(Note 27)		817			2,380,984	2,380,984	2,230,203
Restricted		income	funds (Note 27)		818
Unrestricted funds					819	83,404			83,404	119,783
Revaluation		reserve			820
				Total funds	e21	83,404		2,380,984	2,464,388	2,349,986
Signed by	one or lwo		trustees on behalf of all							Date of
the trustees						Signature		Print Name		approval
										dd/mm/
								Martin Francis Dunce		'4%'i iai
								Mark lan Willis		~ol/ol~

Note 1		Basis	Basis		ofp	ofp	re	p	a	ra	ao	ao	ao	ao
yh If		m			Idl						plmmby					N	h	ib		*
1.1 Basis	of		accounting
										th	Smt				N		fR				~AP					d		A		mtg	&R	p	nl	gbyCh		t
										I	th	UK			dR		p	bi			fl	I	&(FRSI02)							ed*	Iai ly2014
dmtm									th		F	IIR pm d(FRS 102)							gSI			d		d	ppl			bl	th	UI&KIPI*				dRpbl				I
dMnth			Ch			lo	A		I2011
Th h ay FRS102'			Ntm					p		bl	I		fa			tty		d*h			%by
1.2 Golhg cohcelh Iffh INNI bgllyt fl pp pdt. '								ed I I * I Not glg, pl											p		t id			fl	dli lg			*Ibm Ndg Igdlg			ld NI	fd 'WI		bl ppd	Ih h bl",			if	Ify'
An pl		ti			t	tl			fd			thd				opn		NN			sppfcml
																		N		I	ppymi
13Change of accounting Th nup~m t											policy df						Ath						t	go		I		4pi&			th	Nl	&		t	(	I
Y
N '
Pl di		I
																									N		I	ppi	bl
(3th p d			*		hy gal		pplyi d				go			I			flf		tl		gp b		h'	y	N		t	pol	bl
d
(Ngth			I		fth				dl	N			tf				hll				ff~d				Nd			ppl	bf
fh gg gl P n d b A			th				I P		fth		d(mm t Ifigf bmd344FRs102soRP.
1.4Changes			to		accounting							estimates
N h m		t					ll	gen				t	*h						M		th				I	A	g	p lbd(346 FRS102SORP)
Y N '
PI 4		I
(3 th	I		f			y	h			g																N	I	ppl	bl
t	dl		him			*f			Ih					tp		dcdl				d
(I) h ft		p	p	V bl, ld*				th			If	I	ftl				h		0							NN		Pplmt
N* t		Ipo~			y					h		b				d	tfadi				th*			p n		gp		A(347FRSI02SORP)
Y N '
PI N		I
(gtl	I			ml		p				p																~	t	poll	*bi
ff fdl			d
																										Nt		DN	bl
(0)fh				I		ffh					I			Ith			I	gl		I	g	Ith				Nl		ppl	bt

Note 2		Accounting	Accounting	policies	policies
Please complete	this note	when hrs/reporting		under FRS2102		Section 35ofFRS102,requires 3reconciliations				/o be
presented ifa//are applicable.
2.1 RECONCILIATION			WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide	a description
ofthe nature of	each change		No changes
in accounting policy
Reconciiation offunds per previous GAAP to					funds determined		under FRS 102
			Start of		End of
			period		period
			E		E
Fund balances	as previously
stated
Adjustments:
Fund balance as restated
Reconcilation ofnetincomei(net			expenditure)		per previous	GAAP to netincomei(net		expenditure)	under	FRS 102
					End of
					2
Net incomel(expenditure)		as previously
stated
Adiustmentsr
Previous period	net incomel(expenditure)			as
restated

Note 3					Analysis	Analysis	Analysis	Analysis	ofincome	ofincome	ofincome	ofincome	ofincome	ofincome
																	n st Ictus
																unrsstrimso	Income	Endo	e t
																fu as	tu us	f nu*		Totxlf nos	Prlorysxr
								Ariel		sla										8	8
Donations			Donations		and			dts
and legacies			Gift Aid
			Le acies
			General	grants provided							by	governmentlother
			chanlies
			Membership				subscriptions				and sponsorships
			which are		in		substance			donations
			Donated	goods,				facilities			and			services
			Other
															Total
Charitable
activities:
			Other
															Total
Other trading
activities:
			Other
															Total
Income from			Interest	income												8939				8,939	10,269
investments:			Dividend	Income												31901				31 901	24,959
			Rental and			leasin			income							14620				14620	14,120
			Other
															Total	55,460				55,460	49,348
Separate
material	item
ofincome:
															Total
Other:			Conversion			ofendowment						funds			into income
			Gain on	disposal				ofa tangible						fixed asset held
			for cha	'	'sown			use
			Gain on	disposal				ofa programme							related
			investment
			Royalhes		from the				exploitation					of	intellectual
			ro e	ri		hts
			Other
															Total
TOTALINCOME																55 460				55,460	49,348
Other information:
Ag Income		in the prior year				was unrestricted							except for:
(please provide			description			snd		amounts)
Where any		endowment fund					is converted				into			income in the
reporting	period, please			give			the	reason			for	the conversion.
Withi the		I co	e its *		ho		th		folic		in9		items are
material:	(please disclose				the nature, amount									and	any prior
year amounts)

						This year	Last year
				Description		E	E
Government	grant 1
Government	grant 2
Government	grant 3
Other
					Total
Please provide details		ofany
unfulfilled	conditions	and other
contingencies attaching			to grants
that have been recognised in income.
Please give details of		other forms of
government	assistance		from which
the charity	has directly		benefited.

Note 5	Donated goods, facilities and services
		This year	Last year
		E	E
Seconded staff
Use of property
Other
Please provide details	ofthe
accounting policy for	the recognition
and valuation ofdonated goods,
facilities and services.
Please provide details	of any
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of	other forms of
other donated goods and services not
recognised in the accounts, eg
contribution ofunpaid	volunteers.

Note 6			Analysis ofexpenditure	Analysis ofexpenditure	Analysis ofexpenditure
							Restricted
						Unrestricted	income	Endowment
						funds	funds	funds	Totaifunds		Prior year
			Anal is						E		E
Expenditure		on	Incurred seeking donations
raising funds:			Incurred seeking legacies
			Incurred seeking grants
			Operating membership schemes and
			social lotteries
			Staging fundraising events
			Fudraising agents
			Operating charity shops
			Operating a trading company
			undertaking non-charitable	trading
			activi
			Advertising, marketing, direct		mail and
			ublicit
			Start up costs incurred in	generating
			new source offuture income
			Database development costs
			Other trading activities
			Investment management	costs:
			Porffolio mana ament costs
			Cost ofobtaining investment		advice
			Investment administration	costs
			Intellectual property Iicencing		costs
			Rent collection, property	repairs and
			maintenance charges
			Total expenditure on raising funds
Expenditure charitable		on	Grants made			88750			88,750
activities
			Total expenditure on charitable activities			88,750			88,750
Separate	material
item ofexpense
			Total
Other
			Administrative ex enses			264				264		229
			Inde endent examination	fees		866				866		986
			Investment mana ement	costs		1,960			1	960	1	550
			Pro ert Mana ement Costs
			Le al Ex enses									724
			Total other expenditure			3,090			3,090		3,489
TOTAL EXPENDITURE						91,840			91,840		3,489

Analysis	ofexpend	itur	e on	charit	able activities
							Grant
Activity or programme				Activities undertaken		directly	funding of	Support Costs	Total this year	Total prior year
							activities
Activity 1
Activit 2
Other
Total
Prior year	expenditure		on charitable		activities
can be analysed as		follows:
Within the	expenditure		items	above	the
following	items are	material:		(please	disclose
the nature,	amount	and	any prior year
amounts)

				This year	Last year
			Description
Extraordinary	item	1
Extraordinary	item	2
Extraordinary	item	3
Extraordinary	item	4
Total extrordinary		items

			Amount	received	Amount	paid out	Balance held at period end	Balance held at period end
Description/name	ofparty	Related
		party (Yes	This year	Last year	This year	Last year	This year	Last year
		or No

Description/name	ofparty	Balance held at period end
		This year Last year

												Basis of
		Raising	funds	Activity	1	Activity	2	Activity	3	Grand	total	allocation
Supportcost												Describe
exam	les											method)
Governance
Other
Total

was paid p	lease ent	er '0	' in the ap	propriate box(es).
								This year f	Last year
Independent	examiner's		fees
								866	986
Assurance	services	other than audit or independent			examination
Tax advisory fees
Other fees	(for example:		financial	advice, consultancy,		accountancy	services) paid
to the independent		examiner

13.1 An	alysi	s ofgrants pai	d (include	d in cost ofcharitable	activities)
				Grants to	Grants to
		Analysis		institutions	individuals	Supportcosts	Total
Grants made		in the furtherance	of the
activities	ofthe charit			88,750				88,750
		Total		88,750				88,750

13.2 Grants made to institutions	13.2 Grants made to institutions	13.2 Grants made to institutions	13.2 Grants made to institutions	13.2 Grants made to institutions
lyly charity has made grants to particularinstitutions that are material in the context ofits grantmaking. Details ofthe institution supported, purpose ofthe grant and total paid to each institution is available on the charity's web site.					Yes No	Please provide details ofcharity's URL. Provide details below
Names of institution				Purpose		Total amount of grants paid 5
Total grants toinstitutionsin reporting	period
Other unanalysed grants

Note 14		Tangibleflxed	Tangibleflxed	Tangibleflxed	Tangibleflxed	Tangibleflxed	Tangibleflxed	assets	assets
Please complete this	note		ifthe charify has						any tangible fired assets
14.1Cost orvaluation
	Freehold			land			Other	land 6		Plant,		Fixtures,	Total
		6buildings					buildings			machinery	ane	fittings and
										motor		equipment
										vehICIes
At the beginning of
the year
Additions
Revaluations
Dlsposels
Transfers *
At end ofthe year
14.2 Depreciation and impainnents
Basis		SLor		RB			SLor		RB	SLorRB		SLorRB	SLorRB	Straight Line
														("SL)or
														Reducing
														Balance
														("RB")
Rate
At beginning ofthe
year
Disposals
Depreaabon
Impairment
Transfers'
At end ofthe year
14.3 Net book value
Net book value atthe
beginning ofthe year
Net book value atthe
end ofthe year
14.4 Impairment
Please provide a description				ofthe events and
circumstances that led to			\he	recognition				or
reversal ofan impairment			loss.
14.5 Revaluation
ifan accounting policy		ofrevaluation					is adopted,			lease	reside.
the effective date ofthe revaluation
the name ofindependent			valuer		ifapplicable
the methods applied	and		signrticant
assumptions
the canying amount	that		would		have been
recognised had the assets been					carried under
the cost model.
14.6 Other disclosures
(i) Please state the amount				ofborrowing				costs,
ifany, capitalisedin	the construction						oftangible
fixed assets and the	capi		talisalion			rate «sed.
(ii) Please provide fhe amount ofcontractual
commitments forthe acquisition						oftangible
gxed assets.
(iii) Detailsoftheaxrstence				andcarrying
amounts ofproperty,	plant and equipment								to
which the charity has		restricted			fifie		orthat		are
pledged as security	for li		abiTitiex.

			Research 8	Patents and	Other	Total
			development	trademarks
At beginning		ofthe
year
Additions
Disposals
Revaluations
Transfers	*
At end of	the	year

15.2 Amor	tisa	ti	on and	impairments
			**Basis	SLor RB	SL or RB	SL or RB	SLor RB	Straight	Line
								("SL")or
								Reducing
								Balance
								("RB")
			* Rate
At beginning		of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of	year
15.3 Net book			value
Nat book	value		at the
beginning	of	the year
Net book	value		at the
end ofthe	year

Note 16	Heritage assets	Heritage assets	Heritage assets	Heritage assets
Please complete this note Ifthe charity				has	heritage		assets
16.1 General	disclosures for all charities			holding		heritage assets
(i) Explain	the nature and scale		of
heritage assets held.
(ii) Explain	the policy for the
acquisition,	preservation,
management	and disposal of	heritage
assets.
16.2Cost or	valuation
			Heritage asset				Heritage asset	Heritage asset	Heritage asset	Total
					1		2	3	4
At beginning	ofthe year
Additions
Disposals
Revaluations
Transfers *
At end of the	year
16.3Depreciation and impairments
		**Basis									Straight	Line
											("SL")or
											Reducing
											Balance
			Rate
At beginnmg	of the year
Disposals
Depreciation
Impairment
Transiers*
At end of year
16.4 Net book value
Nat book value at the beginning		ofthe
year
Net book value at the end ofthe		year

16.7 Analysis ofherit	age asset	s	by class or group distinguishing	those at cost and those at v	aluation
				At valuation	At cost Group	Total
				Group A	0
Carrying amount at the beginning		ofthe
penod
Additions
Disposals
Depreciationhmpairment
Revaluation
Carrying amount at the end of penod
16.8 Heritage assets	(where heritage assets are not recoignised			on the balance sheet)
(i) Explain the reason why heritage
assets have not been	recognised		on
the balance sheet.
(il) Descdibe the significance		and
nature ofheritage assets.
(iii) Disclose information that		Is
helpful in assessing	the value	of
heritage assets.
(iv) Explain the reason why it		is	not
practicable to obtain	a valuation		of
heritage assets.

16.9Five year summary	16.9Five year summary	16.9Five year summary	ofheritage	assets transactions		'
				2015	2014		2013	2012	2011
Purchases
Group	A
Group	B
Group	C
Other
Donations
Group	A
Group	B
Group	C
Other
Total additions
Charge for impairment
Group	A
Group	B
Group	C
Other
Total charge for		impairment
Disposals
Group	A - carrying	amount
Group	B - carrying	amount
Group	C
Other
Total disposals

				Cash 5cash equivalents	Cash 5cash equivalents	Listed investments	Listed investments	Inveslmsnt properties	Social investments	omar	Total
Canying (fair)	value at	beginning	of			1,884,996		356,000			2,240,996
period
Add: additions	to investments during						253,004				253,004
period*
Less; disposals at carrying value							248,187				246,187
Less: impairments
Add: Reversal ofimpalrments
Add/(deduct):	transfer	in/(out) in	the
period
Add/(deduct);	net gain/(loss) on						140,714				140,714
revaluation
Carrying (fair)	value at	end ofyear				2,030,527		356,000			2,386,527
*Please specify additions resulting				from
acquisitions	through	business	combinations,		if
any.
Please note that Fair		Value In this context is the amouni for which an asset							could be	exchanged between
know/egab/e	and willing parties		in	an arm's length		transaction.		For fraded	securities,	ihe fair value	is the value
ofthe securiiy quoted		on the London Stock			Exchange		De//y 0/licial List or		equivalent.	Forother assets where
there is no market pr/ce on s Iraded market,					itIsthe trustees'			or va/vers' best est/mais		offair value.

17.4 Please provide a breakdown	17.4 Please provide a breakdown	ofcurrent	ofcurrent	ofcurrent	ofcurrent	asset investments,	if applicable,	agreeing	with the
balance sheet.
Analysts ofcurrent asset							This year		Last year
investments
Cash orcash equivalents
Listed investments
Investment properties
Social investments
Other investments
Total
17.5Guarantees
Please provide details and amount	of	any
guarantee made to or on behalf ofa third				party
Name ofthe entity or entitles benefitting				from
those guarantees
Please explain how the guarantee	furthers				the
charity's aims
17.5Concessionary loans
							Description		This year E	Last yeart
Amount ofconcessionary loans made		(bfultiple
loans made may be disclosed in aggregate			provided
inst such aggregation does not obsure signilicant
information)
						Total
Amount ofconcessionary loans received							Description		This year 0	Last year E
(sfuklpls loans received may be disclosed			in
aggregate provided inst scca aggregation			does not
obsure significant information).
						Total
Terms and conditions eg interest	rate,		security
provided
Value ofany concessionary loans	which			have
been committed but not taken up at the			repoking
date
Amounts payable within 1 year
Amounts payable after more than	1 year
Amounts receivable within 1 year
Amounts receivable after more than 1		year
17.7 Additional information
Please provide information about	the
significance ofinvestments to the	charity's
financial position or performance	eg.	tenne and
conditions ofloans orthe use ofhedging					to
manana financial risk.
For ag investments measured atfair value,					the
basis for determining the value, including					any
assumptions applied when using	a valuation
technique.
Where a charity has provided financial			assets as
aform ofsecurity, the carrying amount			of		the
financial asset pledged as security	and		the terms
and conditions relating to its pledge.

				Stock	Donated	goods
							Work in
			For	For resale	For	For resale	progress
			distribution		distribution
Charitable activities:
Opening
Added in	period
Expensed		in period
Impaired
Closing
Other trading activities:
Opening
Addedin	period
Expensed		in period
Impaired
Closing
Other:
Opening
Added in	period
Expensed		in period
Impaired
Closing
Total this		year
Total previous year

Trade debtors
Prepayments	and accrued income
Other debtors
		Total

This year	Last year
7,000	8,611
7,000	8,611

Trade debtors
Prepayments	and accrued income
Other debtors

	This	year	Last	year
				K
Total

	Amounts	falling due	Amounts	falling due after	falling due after
	within	one year	more	than	one year
	This year f	Last year	This year		Last year
	1,496	2,878
Total	1,496	2,878

Note	24	Cash	at bank and in hand
						This year	Last year
						5	5
Short	term cash investments		(less than 3months	maturity	date)
Short	term deposits
Cash	at bank and on	hand				72,357	103,257
Other
Total						72,357	103,257

		e ol			'00 LU	I 0 0 N	'0 e t tC 0	P o	ttI
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o Z	I-I l' A	eee h eo e O. CC		eo

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		«0		CII					'6
		i" CO		V Ot CO0.					0a IC
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		OI Ol IO8		IO					E0 VL	td
	'0 0 Ol 0. Ol C 00.	c. Ol 0 0 ,0		Ilt E Ct ,C '0 Ol	C IL	Ol Ol L0 CO0	C Ot Ol Itl «0 1I			W		N'00
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	0.							N Ol
	Ol Ol	Ol 0		I 0			00 OI
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00V N'0	IN, CO'I, 0 0 E 0I C0 0 c Ol		0 CO CO Iff	0. 0 Ut tll		IU Ol 0 a&
	tlt	0		llt
	CO	Ol	LO 0	0 0
		0	V
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	N 4	'a	0	Ut						Cll tlt E	'0 Ol C
Ol Ot 0z	0 CCI CO	fll CO Ol IL	Ot 0	Q Ot						IO0'0 L	CO 0

27.3 Tr	ansfers be	tween	funds
			Reason	for	transfer	and	where	endowment	is converted to income,	Amount
						legal	power	for its conversion
Between	unrestricted	and
restricted	funds
Between	endowment	and
restncted	funds
Between	endowment	and
unrestricted funds

27.4	Designated	funds
	Planned	use	Purpose	ofthe	designation	Amount